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A taxpayer inquired whether they could claim tax relief for investment in their main residence in 2012 via instalment payments, and if they could access the transitional regime following the abolition of the deduction in 2013. The Directorate General for Taxes (DGT) ruled that the payment of a deposit (arras) in 2012 qualifies for the deduction and, since the investment commenced before 2013, the taxpayer is entitled to apply the transitional regime.
Cuestión planteada Derecho a practicar la deducción por inversión en vivienda habitual en el ejercicio 2012 y a aplicar el régimen transitorio de deducción establecido a partir de 2013.
El pago de cantidades a cuenta al promotor para la construcción de una vivienda permite practicar la deducción en el ejercicio en que se satisfacen. Para acceder al régimen transitorio tras la supresión de la deducción en 2013, es necesario haber adquirido la vivienda o satisfecho cantidades antes de esa fecha y haber practicado la deducción en un periodo anterior a 2013. Si no se practicó la deducción en 2012, se puede solicitar la rectificación de la autoliquidación.
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